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Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up) (2020-F-29)
To assess the extent of implementation of the three recommendations included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Report 2016-S-73).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20f29.pdfCompliance With Executive Order 95 (Open Data) (2020-S-36) 180-Day Response
To determine whether the Olympic Regional Development Authority is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36-response.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment
To determine if the Office of Mental Health (OMH) has effectively addressed the findings and recommendation related to benefits advisement in the New York State Employment First Commission report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s41.pdfVillage of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/head-of-the-harbor-justice-court-2020-110.pdfFood Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… in their loved one's future, as the cost of obtaining a college education continues to rise. NY's 529 College Savings Program can help offset some of those costs." Six new investment … fee for all Direct Plan portfolios will drop to 0.15 percent, meaning participants will pay $1.50 in program …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeDiNapoli: Binghamton City School Finances Progressing
… budgeting and proactive financial planning by officials in the Binghamton City School District have helped to improve … by State Comptroller Thomas P. DiNapoli. “School officials in Binghamton have worked diligently to keep their district’s … agreements have enabled the district to weather reductions in aid and limited growth in local revenues. However, careful …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingDiNapoli: Too Many Subway Stations Need Repairs
… in disrepair and New York City Transit’s repair program is progressing too slowly, according to a report issued … in good repair. “New York City Transit reports it is making progress on repairing stations but the pace is too slow and much more work needs to be done,” DiNapoli …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… other personnel be required to attend refresher training courses on conducting timely and thorough subway station inspections. Auditors reviewed records for 10 priority "A" defects that were identified by station … personnel, as appropriate, to attend refresher training courses emphasizing the importance of conducting thorough …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… the city of Tonawanda in Erie County, manages a 257-unit apartment complex that consists of four main apartment buildings. DiNapoli noted both the longtime … with rejected or cancelled applications; Maximizing apartment readiness and apartment showing protocols; and …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOpinion 94-17
… Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of … or penalties, may be relevied with the next annual real property tax in accordance with the procedures prescribed in … ask whether a city may include in the next succeeding real property tax levy the amount of unpaid fees imposed upon …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 90-6
… of real and personal property for lawful county purposes). With respect to whether a county social services district may … may not accept a gift upon a condition that the governing body of the local government surrender or renounce powers and … rooms therein, which is vested by statute in the governing body of a municipality, is a legislative power which, in the …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability … its police department remains obligated to pay benefits in accordance with General Municipal Law, §207-c to police officers injured in the line of duty prior to the abolition of the department. …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 90-33
… in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) VILLAGE LAW, §4-400(1)(c), … a village board meeting, the deputy mayor has the power to appoint village officers and employees, subject to village … Law, §4-400(1)(c) grants to the village mayor the power to appoint all non-elected officers and employees of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 88-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of interest in the town's contract with the firm. You state that the board member is a part-time employee of the … do not require him to work within the town. You further state that this individual was a member of the town board at …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 88-79
… letter concerning the use of "program income" derived from an Urban Development Action Grant (UDAG), the proceeds of which were loaned by a village to a developer to assist in financing the construction of a … law. We express no opinion, however, as to whether such an arrangement is permissible under Federal law. Finally, we …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of deputy police … section 207m a deputy commissioner who upon the death of the commissioner is appointed to fill the vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 93-12
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … of the board of education who accompanies the board member in attending a conference, even if board member has provided … of the board of education who accompanies the board member in attending a conference. You state that the board member …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… strongest and best funded in the country and allows our public workforce to retire with security." The investment … to 7 percent. The median assumed rate of return among public pension funds is 7.5, according to a February 2017 … by Dec. 15, 2018. In April, the Pew Charitable Trusts public policy foundation ranked New York’s pension system as …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19DiNapoli Finds Major Problems with Rochester School District Payments
… costing taxpayers, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also found … $865 million, which are funded primarily with state aid, aid from the city of Rochester and grants. Payroll … calculated, by a total of $5,452. All were related to the State Education Department's "Teachers Incentive Fund" grant …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-payments